Alaska Stat. § 45.08.201 – “Issuer”

(a) With respect to obligations on or defenses to a security, “issuer” includes a person who
1. (1) places or authorizes the placing of the person's name on a security certificate, other than as authenticating trustee, registrar, transfer agent, or the like, to evidence a share, participation, or other interest in the person's property or in an enterprise, or to evidence the person's duty to perform an obligation represented by the certificate;
2. (2) creates shares, participations, or other interests in that person's property or in an enterprise, or undertakes obligations, if the shares, participations, interests, or obligations are uncertificated securities;
3. (3) directly or indirectly creates fractional interests in the person's rights or property, if the fractional interests are represented by security certificates; or
4. (4) becomes responsible for, or in place of, another person described as an issuer in this section.
(b) With respect to obligations on or defenses to a security, a guarantor is an issuer to the extent of the guarantor's guarantee, whether or not the guarantor's obligation is noted on a security certificate.
(c) With respect to registration of a transfer, “issuer” means a person on whose behalf transfer books are maintained.